This report sets out the activities undertaken and the improvements made since the publication of the the Commission’s report of its Section 31 (S31) Assessment of HM Treasury’s (HMT) 2010 Spending Review (Making Fair Financial Decisions).

This guide sets out what is expected of you as a decision-maker or leader of a public authority responsible for delivering key services at a national, regional and/or local level, in order to make such decisions as fair as possible.

An update on the work that the Commission has been doing with Treasury and government departments following on from the publication of the section 31 assessment report Making Fair Financial Decisions in May 2012.